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2011 (3) TMI 1044 - AT - Income TaxDeduction u/s 80-IA - Survey - Assessing Officer doubted all the documents filed before him on one pretext or the other and concluded that assessee had not done any manufacturing activity in the Daman factory - copies of SSI certificate, factory license, certificate of sales tax registration and pollution certificate issued by various departments clearly show that manufacturing operations were being carried on by the assessee. Copy of the inspection report of the ESI Corporation also proves the case - Similarly, registration under SSI, registration of Sales tax Department for pollution control, inspection by ESI Corporation, will not take place without any manufacturing Whether cutting and polishing of diamonds would constitute manufacturing activity or not - IOn the case of ncome Tax Officer, Udaipur Versus M/s Arihant Tiles & Marbles (P) Ltd (2009 -TMI - 35072 - SUPREME COURT) wherein it was held that the word "manufacture" and the word "production" have received extensive judicial attention both under the Income Tax as well as under the Central Excise and the Sales Tax laws that blocks converted into polished slabs and tiles after undergoing the process indicated above certainly results in emergence of a new and distinct commodity - Held that: assessee was engaged in the business of manufacture of cutting and polishing of rough diamonds and, accordingly, eligible for deduction under section 80-IA - Decided in favor of the assessee
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